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C.M.S & Other vs Pooran Chand Agarwal on 19 May, 2023

15. From the foregoing discussion would lead to the only irresistible conclusion that the repudiation of the claim of the complaint was unjustified and the complainant had filed his evidence by affidavit and filed and relied upon the discharged summary and final discharged bills issued by doctor of Sir Ganga Ram Hospital. The complainant aged about 84 years old, who had to spend his hard-earned savings, while undergoing treatment to save his as well his wife life, cannot be simply told that, since the complainant has failed to abide by the Railway Board Policy dated 31.01.2007, issued by competent authority with the consultation of experts that "CMD of Zone railway can obtain special permission from railway board for treatment in private hospital of a beneficiary who is under treatment (since last 15 years and there is no scope available for railway beneficiaries to go any private hospital on DISMISSED PAGE 6 OF 15 FA/7/2023 D.O.D.: 19.05.2023 C.M.S. & ORS. VS. POORAN CHAND AGARWAL their own violation except in case of real emergency situation."
State Consumer Disputes Redressal Commission Cites 3 - Cited by 0 - Full Document

R.R. Hosiery P. Ltd, Mumbai vs Assessee on 21 June, 2011

3.2 We admit the assessee's additional grounds inasmuch as they raise legal issue/s, with the relevant facts being on record. Even as clarified during the course of hearing itself, on an objection thereto being raised by the ld. Departmental Representative (DR), we find no merit in the assessee's additional ground no.1. The jurisdiction of the A.O. in the assessment proceedings pursuant to a search is to assess the total income for each of the assessment years falling within the period of six years immediately preceding the assessment year relevant to the previous year in which the search is conducted or the requisition is made. Reference in this context may be made to the decision by the hon'ble delhi high court in the case of CIT vs. Anil Kumar Bhatia [2013] 352 ITR 493 (Del), so that there are no fetters on the power of the AO to assess any income that in his view 4 ITA No.6945/Mum/2011 (A.Y. 2005-06) R. R. Hosiery Pvt. Ltd. vs. Dy. CIT forms part of the total income of the assessee for the relevant year/s, and would thus include the impugned income as well, including as to its nature/character.
Income Tax Appellate Tribunal - Mumbai Cites 6 - Cited by 0 - Full Document

M.A.C.T./531/2008 on 8 July, 2009

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B+÷C0 ÷ B ? ?EDF û 'G H ŸüJI óõô‹ôTö øFù ûK LM û ! LNHSú O û ôP û ùSú 4 P ô LQ ûR tüKú ú û ôTû/ ¤ú ÿ’û N SÿS ü1 L T;ù LUI óõô‹ô ô¤ö 'bú4 ô#úE ÷ , ÷ V7W-X YZX[Y]\ ^-W _a`cbOdfeOWNWOgOd hiYj^fW k3Xml>\#lnYZX1^fW `o`pW `qYj^Q`fr s s-\ _mX \Et X1bfW4Yu_ vfw d Yjh#x y x zDø{) 2}| L‚ûõ÷ | ú ú L3 }8êù LA" ~=lbf\ Y€`sfWOX[YZX Y]\ ^-W _U^f\ xa‚}b-W _a`ƒW w t d4^fk X1bfW l„Y…t†W \Ot X1bfW k W v W d `ƒW k ‡ XˆW ^fk W _†W k Yj^ WOe Y]k W ^ v W b-W _ W-gEd4hiYj^-d-X[Y]\ ^-‰JYj^-‰ v b Y]WOt‹ŠŒ lŽdfŒ \Et{d-t t[Yk dfe YZX$4g x V ‘{‰’‚”“a• d4^-k `–XadfX—W k X b-W _†W4Yj^˜X1b-d-X>\ ^š™ › xCœ xP› ™ ™ žd-XŽd Šf\ rXŽŸ7 ¡Ÿ ™¢d4h bfW _£b rE`-Š-d ^fk}YjxjW x¤X b-W k W v W d `ƒW k ¥*b x ¦§b-d _ˆd4h#sOd w©¨ bOd4h#Š lªd ` X1_ˆdfeOW w w Yj^-« Yj^ ¬­d4_CŒEd4^Od ® \ d kflŽdfŒ `‹Š r ` ŠfW d4_[Yu^O«!^-\ xn¬ ® ‰°¯O± ‰³²:‰RœE± ‚:œ{l£bEY v b¢lŽd `š« \ Yj^O«žt _ˆ\ h ¦*W w b YX—\F¦§b-d _ˆd4hc`-b-d w d4‡´¬§x VµxM¶*b-W·Š r `Žlªd `UŠfW4Yj^-«3k _aYZeOW ^NŠŒAYZXa`ik _aYZeOW _ YjxjW xn_†W `fs-\ ^-k W ^XQ^f\ x¯$Yj^!_ˆd `-bžd4^-k ^-W « w ¡Y « W ^X#h d4^ ^fW _ d ^fk¸dfXQbEY¡«4b 6 ¹fº-» » ¼ ½ ¾¿ À Á»KÂ1¿f» Ã Ä ¹‹ÅªÆ ¹ÇÃ-» ÀjÈ-É ¼ ÊaÀZËO» ȸ¹pÌÇÅ£¿f» È$Â1¿f» Ã Ä ¹©¿OÆ ¼ ʆ» Æ ÍO¿-» ¼ Èf» Æ Ê ÎGÌ º-Æ Ê Ï‹ÐÑÄ ÈÓÒ1Æ Ã ÏÔÀZž͍Ì4Á Á À]¼ » ¼ ÅnÀZÂ1¿ Æ Â1Ê[ÄOÍOÕ Ãf» Æ4ÊaÀjÈOÉ Ê†» É À€¹ Â1ʈÆ-Â[À]Ì È ÈfÌ ½UÎ×Ö:Ø’ÙƒÚ Ø1Û=Ü¤Ø Ý Ý Þ-ß Å£¿EÀ]ÍE¿ÇÅªÆ ¹ ºOÆ4Ê Õ–» ¼ Ì È! ¿-» à Æ ÀjÈ Ê†Ì Æ ¼ ½ áâÄ-»}—Ì}Â1¿f»Ç͍Ì4Á€Á À€¹:À]Ì È}ÌOã&Â1¿f» Ã Ä ¹ÔÆ Èf¼$Â Ê Ä-ÍEÕ·Â1¿f» º-Æ ¹¹p» ÈOÉ » ʗ¹ ¹oÀZ Â[ÀjÈOɁÀjÈäÂ1¿f»ÇÃ Ä ¹š¿-Æ ¼}¹fÄE¹–Â—Æ ÀjÈf» ¼©ÀjÈÓÒ°Ä ÊaÀ]» ¹-½×å*¿f»¼ » ͍» Æ ¹p» ¼¢Å¿fÌÔÅŽÆ ¹ ¹oÀZ Â[ÀjÈOÉæÀjÈ#Â1¿f»çà ÄE¹S¿-Æ ¼·¹:Ä ¹ ÂaÆ ÀjÈ-» ¼æÉ4Ê[À]»-ËOÌ4ÄE¹6ÀjÈÓÒ°Ä ÊaÀ]» ¹qÆ Èf¼ç¿-Æ ¼·¼4À» ¼æ¼ Ä-» ˆ̷Â1¿f»èÀjÈÓÒ°Ä Ê[À» ¹N¹fÄE¹–Â—Æ ÀuÈ-» ¼{ÀjÈA ¿-»˜Æ ÍoÍfÀ]¼ » ÈpÂ1½!éG¿f»è¹ ÂaÆf—» ¼êÂ1¿-Æ-Â=ë´ìCÎ ¿-Æ ¼ Ãf» » Èèʈ» É À€¹–ˆ» ʆ» ¼‹Æ É Æ ÀuÈE¹ ÂâÂ1¿f»¢¼ ÊaÀZËO» Êa¹íÌOãâÂ1¿f»$à ÄE¹íÆ Èf¼ÔÂ1¿f»ÔÂ1Ê[ÄOÍOÕSË À]¼ » ë´ìCÎ ÈfÌ ½MÙ-Þ Þ–î Ý ï ð îRéG½ ñ4ò-ڍî/ó ó ò–î³ó ó-ÚpîJñ ß4ó–îaô ñ òõî/ó-ÝOô Ø—Ü ìmÐ ö ÐѽCéG½cö÷ÀZÂmø Î*Ì ºOÆ4Ê ÏµÎGÌ Ì ºíù­Æ É Æ Ê ÏGÐÑÄ ÈÓÒ1Æ Ã ½}öâ» ÊC À…ãaÀ]» ¼íÍoÌ º À]» ¹AÌOã  ¿-»çÍEÊaÀjàiÀjÈ-Æ Á Í:Æ ¹p» Å>» ʈ»äº ʆÌOË-» ¼{Æ ¹ûú ü ½ ФÙM—Ì{Ð¤ÙƒÚ ½$éG¿f»Ô¹–—Æ-ˆ» ¼æÂ1¿-Æ-Â*Â1¿f»ç¼ » Ío» Æ ¹ƒ» ¼Ô¿-Æ ¹ Á]»OãCÂ=Ãf» ¿ ÀjÈf¼¿f» ʗ¹p» Á…ãýÆ4Èf¼˜ÂmÅ>Ì{ÍO¿ À€Á]¼ ʆ» ȘÈ-Æ à£» ÁZø{þ£Æ ¹–—» ʎþ£Æ4ÈOÆ ¹6Ö ¿OÆ4à#à Æ4Èf¼¸ÿ Æ4Íø ¤Æ àŽøOƋÅ¿-Ì$Æ Ê†»žÂ1¿f»KÌ ÈEÁZøÁ]» É Æ Á&¿-» Àjʗ¹šÌOã&Â1¿f»Ç¼ » ͍» Æ ¹p» ¼ ½ é*¿-»ž¹–—Æ-ˆ» ¼äÂ1¿-Æ-ÂâÂ1¿f»Çº-Æ Ê†» ÈpÂa¹íÌOã÷ ¿-»‹¼ » ͍» Æ ¹p» ¼$¿-Æ ¼¼ À]» ¼ Ãf»Eã†Ì ʆ»Ç¿ À€¹ ¼ » Æ- ¿ ½ öâÌ ºpø·ÌEã*Â1¿f»{ÎGÆ-Â[À]Ì È·Í:Æ4ʈ¼ÔÆ4Èf¼ ­Ì-—» Ê=ì ØJöâÆ4ʈ¼ ÅŽÆ ¹ûº ʆÌOË-» ¼{Æ ¹ ú4ü ½ Ð7Ø1ñ ݚÆ4Èf¼©ú ü ½ Ð7Ø ñ7Ùêʈ» ¹-ºf» Íõ ÀZË-»4Á ø ½ éG¿f»è¹ ÂaÆf—» ¼çÂ1¿-Æ-ÂâÂ1¿f»Ô¼ » ͍» Æ ¹p» ¼ ÅªÆ ¹·¼ Ì4ÀuÈOÉ}¿EÀ€¹FÌfţȚà ÄE¹:ÀuÈ-» ¹o¹NÅ¿ À]ÍO¿ûÅŽÆ ¹íÀjÈ·Â1¿f»©þ(îJ¹-½GéG¿-Æ Õ Â À é » » ¼ ¹ öýÌ Ê º ½ÑÆ4Èf¼èÆ Á€¹pÌ¢ÀjÈæÂ1¿f»¢È-Æ4ࣻ‹ÌOã÷þ(îR¹f½×éG¿-Æ Õ Â ÀÑé » » ¼ ¹æÆ4È-¼žÐ7» ¹–Â[À]Í-À]¼ » ¹f½ À€¹>É Ê†Ì ¹o¹Æ4È È ÄOÆ ÁÀjÈfÍoÌ à£»cÅŽÆ ¹iΤ¹-½Cò ÏPÝ Ý ÏjÝ Ý Ýî Ø ºf» Ê4Æ4È È Ä à#½QéG¿f»Q¹–ÂaÆf—» ¼ 7 "!$#% & ' ( & ) * + ,- " . / 0 1!$ 2 " " 3 2 !1 1 & ) 4 &!'#5 & 6 6 0 "78 ) 9 : ) : 1 $ "!; " 1!< / >=? 1! ' / 7 ( " & A@ 7)+CBED1D 0 FBGD HI+ J K " L "*M ( L 9 :NO 7 P 1!Q 9R ST! +VUW & : L=X Y Z ( ) "[ !& :
Delhi District Court Cites 1 - Cited by 0 - Full Document

Kalpeash Chandrakant Yadav vs Union Of India on 21 August, 2025

Learned counsel has taken us through paragraph No. 14.1, 14.2, 15.1 and 16.1 of the said judgment and submits that this judgment makes it clear that the Hon'ble Supreme Court has quashed Notification dated 14.03.2017 issued by the MoEF&CC and Office Memorandum dated 07.07.2021 as they provided for grant of ex post facto EC. It is also submitted by the learned counsel that the judgment of the Hon'ble Supreme Court in Vanashakti Vs. Union of India (supra) is of subsequent date than the judgment of the Hon'ble High Court Glomore Constructions and Ors. Vs. The Union of India and Ors. (supra). So the judgment of the Hon'ble Supreme Court should prevail.
National Green Tribunal Cites 2 - Cited by 0 - Full Document

I.T.O Wd - 8(3),Kolkata, Kolkata vs Ruia Sons Pvt Ltd., Kolkata on 3 March, 2017

A.Yr.2009-10 payable in April and not for the TDS, which had already been made in the month of February and earlier months. TDS made up to February of the financial year had to be deposited within the month of March. The Assessing Officer had found that the company deducted tax within the month of February, 2009 and deposited the same in Central Government account after the end of the financial year, i.e. after 31.03.2009, whereas the same should have been deposited within 31.03.2009. The total amount of such deduction works out to Rs.73,556/- u/s 194J and Rs.l20,961/- u/s 194C of the Act. The disallowances to the extent of the default found by the Assessing Officer, in my view is justified. This view is supported by the decision of die Hyderabad Bench of the Tribunal in the case of Teja Constructions v. CIT [20I0] 39 SOT 13 (Hyd.)(URO), wherein it has been held that section 40(a)(ia) is applicable only in respect of TDS defaults if amount is payable. In this back-ground, the disallowances aggregating to Rs. 1,94,517/- (73556+ 120961) is confirmed.
Income Tax Appellate Tribunal - Kolkata Cites 30 - Cited by 0 - Full Document
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